Calcola Ritenuta d'Acconto

La ritenuta d'acconto è una trattenuta fiscale che il committente (sostituto d'imposta) effettua sul compenso del professionista o collaboratore e versa direttamente all'Erario. È un anticipo sulle imposte dovute dal percettore del reddito, che potrà poi detrarlo nella dichiarazione dei redditi.

Per i professionisti la ritenuta del 20% si calcola sull'intero compenso (base imponibile al 100%). Per gli agenti di commercio la ritenuta del 23% si calcola sul 50% delle provvigioni, con un'effettiva trattenuta dell'11,5% sul lordo.

Sì, la ritenuta per prestazioni di lavoro autonomo occasionale è del 20% sull'intero compenso. Tuttavia, le prestazioni occasionali non sono soggette a IVA e contributi previdenziali se sotto i 5.000 euro annui. Sopra questa soglia scatta l'obbligo di iscrizione alla Gestione Separata INPS.

Il sostituto d'imposta deve versare la ritenuta entro il 16 del mese successivo a quello del pagamento, tramite modello F24 con il codice tributo appropriato (es. 1040 per professionisti). Deve poi rilasciare la Certificazione Unica (CU) entro il 16 marzo dell'anno successivo.

Si parte dall'importo lordo, si determina la base imponibile (100% per professionisti e occasionali, 50% per agenti), si applica l'aliquota di ritenuta sulla base imponibile, e si sottrae la ritenuta dal lordo per ottenere il netto.

Withholding tax is a tax deduction that the client (tax substitute) makes on the professional's fee and pays directly to the Revenue Agency. It is an advance on the taxes owed by the income recipient.

For professionals, the 20% withholding is calculated on the entire fee. For commercial agents, the 23% withholding is calculated on 50% of commissions, with an effective deduction of 11.5% on gross.

Yes, the withholding for occasional self-employment is 20% on the full fee. However, occasional services are not subject to VAT and social security if under €5,000/year.

The tax substitute must pay the withholding by the 16th of the month following payment, via F24 form with the appropriate tax code. They must also issue the CU certificate by March 16th of the following year.

Start from the gross amount, determine the taxable base (100% for professionals, 50% for agents), apply the withholding rate to the base, and subtract the withholding from gross to get the net.

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